Page 68 - Arthyog_FilBook_05 05 2024 (1)

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. " . % & .
28. ! .Anurag Gupta vs Income Tax Officer [2023] 454 ITR 326 (Bombay) 8
) " ! & % % .
" . & & #+' * . + . failure of
the assessing officer to provide the requisite material which ought to have been supplied along
with the information ! .
( 1 & & & #+' * .
+ & & . @ " 1 % "
. ! ! . #+' * . + ! 1 % " & "
1 . 1 . 1 & . !
X % D " & 1
29. Incorrect information-: Providing opportunity to meet the allegation in the notice u/s.
148A(b) :
A. In the case of Usha Rani Girdhar Vs. Income-tax Officer [2023] 146 taxmann.com 547
(Delhi) + % EF & . . ! " . ! ( " % 7 %
& & " ! 1 "
& % ? 8 #+' *
& #+' * % ! & ! (
1 description of property was different in notice issued under section 148A(b)and in
order passed under section 148A(d) furthermore sale consideration and circle rate in both
documents were different. % #+' * . !
. % % !I 1 F & I & . 1
I . + % EF & . ! . !
!! ! 1 % #+' * " ! .
& % #+' * 1 #+' * 1
& #+' * # 1
B. Similarly Catchy Prop-Build (P.) Ltd. Vs. Assistant Commissioner of Income-tax [2022] 448
ITR 671 (Delhi)
+ % EF #+' * %
! & % . ! . & .
8 . & #+' * % !& C C 1
! " ! . - & . !& C C
. " ! ! /& 8 #

( 1 #+' * 1 " /&
. . 1 C C & . C C It was further noted that if
foundational allegation was missing in notice issued under section 148A(b) same could not
be incorporated by issuing a supplementary notice #+' *
1 & #+' * # :
:
C. In the case of U.S. Associates v. Principal Commissioner of Income-tax - [2023] 149
/! ! 230 (Chhattisgarh) the court observed that 7
#+' * & ! . . " % &&
& ! . " . ! % X
! % ! . ! 1 & ! . 1
" !& 1 E -;#;=$== @
. ! & % C %
&& ! . + % EF

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons